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"content": "We must not forget that some of us here in this House have served in various Ministries and left those Ministries with debts. We must lead by example as leaders, especially in view of Chapter Six of the current Constitution to ensure that we have those commitments honoured. Mr. Temporary Deputy Speaker, Sir, another issue of concern was under- expenditures as compared to the estimates which are approved by Parliament. The result of under-expenditure is non-delivery of services to wananchi as well as under- development. The reason for under-expenditure has mainly been Appropriations-in-Aid (A-in-A) not being realised on time. Also, there is the issue of donors and development partners who have conditions which are not conducive to quick release of funds. Such funds having been budgeted, lead to under-expenditure because they are not received on time. This is not an issue which could be ignored. Mr. Temporary Deputy Speaker, Sir, let us touch on the Central Bank of Kenya (CBK ) from another angle. The CBK Act has provided a board for the bank whose meetings are chaired by the Governor. As a matter of governance, maybe, this Act should be relooked at with a view to making the Governor answerable to the Board, Chaired by somebody else other than himself. Much of the expenditure of Government has been incurred through the Public Procurement and Disposal Act. There are many instances where that Act is flouted, especially as regards variations of contracts beyond the allowed limits. These are issues that need to be addressed by various Accounting Officers. We also have issues of fraud and overpayment of contractors and other service providers. In spite of the fact that in Government we have audit examiners in every Ministry, examining vouchers before payments are made, we are concerned that this function has not been quite well performed. Mr. Temporary Deputy Speaker, Sir, on IFMIS, our feeling is that it is a good system. However, the accountants in Government needed training prior to its introduction to allow them use this facility to its full effect. We recognise that one of the problems in Government is insufficient salaries to attract accountants. We would like to call upon the Government to look at the issue of salaries for professionals, especially accountants, because the market dictates that they be well paid. The Government must rise to the occasion if it will attract people who will deliver services that are required in matters of accounting."
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